Cases - Gilbert (Valuation Officer) v Hickinbottom & Sons Ltd

Record details

Name
Gilbert (Valuation Officer) v Hickinbottom & Sons Ltd
Date
[1956]; [1956]
Citation
2 QB 40; 2AII ER 101, 1 RRC 46
Keywords
Valuation - the hereditament - rates - buildings - occupancy - rateable occupation - non-contiguous properties are generally separate hereditaments
Summary

Denning LJ held that where 2 or more properties are within the same curtilage, or are contiguous to one another, and are in the same occupation, they are as a general rule to be treated for rating purposes as if they formed parts of a single hereditament. An exception to this is where one part is used for an entirely different purpose. Non-contiguous properties will generally be treated as separate hereditaments, even if occupied by the same person. Where properties in the same occupation have a strong functional connection, they may be shown as a single hereditament, even if something such as a public highway separates them.